1997 (1) TMI 81

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....y are disposed of by this order. 3. The appellant-Company manufactures Trichloroethylene as the end product at its factory situate in Sahupuram (Tamil Nadu). In the process of manufacture of the said product Acetylene gas emerges. This Acetylene gas is in a crude form and is used by the assessee in the manufacture of the end product. The question is whether this Acetylene gas is liable to excise ....

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....ese two cases. This Court has in a recent judgment in Moti Laminates Pvt. Ltd. & Ors. v. Collector of Central Excise, Ahmedabad - 1995 (76) E.L.T. 241 (S.C.) = (1995) 3 SCC 23 clearly held that goods although covered by a Tariff Item, unless marketable or capable of being marketed, are not exigible to excise duty. It was, therefore, essential for the authorities below to record a clear finding on ....